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A junior accountant sees letters such as F, U, P and O next to TDS lines in Form 26AS and does not know which credits are safe to claim.
The status of booking shows whether the deductor's reported deduction is matched with its deposit: F is matched, U unmatched, P provisional for government deductors, O overbooked against the challan.
TDS receivable list with a status column copied from Form 26AS each quarter, and a chase list of every line not marked F.
Only Final credits are treated as confirmed; the rest are chased with the deductor before the income-tax return is filed.
Short answer: The letter next to each TDS line in Form 26AS is the status of booking. It tells you whether the deduction your customer reported has been matched with the tax they deposited. F (Final) means matched and safe to claim. U (Unmatched), P (Provisional) and O (Overbooked) mean the match is not complete, so the credit may be delayed or refused until the deductor fixes it.
What does each status mean?
| Status | Plain meaning | Safe to claim? | What to ask the deductor |
|---|---|---|---|
| F – Final | Deduction matched with the deposit | Yes | Nothing |
| U – Unmatched | Deduction reported but no matching deposit found | At risk | Confirm the challan was paid, and correct the challan details in the return |
| P – Provisional | Government deductor; book-entry confirmation pending | At risk until it turns F | Ask the department’s accounts office to complete its confirmation |
| O – Overbooked | More claimed against the challan than it holds | At risk | Correct the return, or deposit the shortfall |
You will also see a legend at the foot of the statement explaining these letters. Read it once; it saves confusion later.
A note on the new Act: for tax year 2026-27 onward the credit statement is Form 168 on the e-filing portal. Its status wording may differ, so check the legend on the live statement. The idea, matched or not matched, stays the same.
Can I claim credit when the status is not Final?
You can enter it, but treat it as at risk. When your income-tax return is processed, credit generally follows what is matched in the department’s records. An Unmatched line may be disallowed, and you would then get a demand or a smaller refund.
What to do:
- Write to the deductor as soon as you see U or O.
- Keep the TDS certificate (Form 16A, or Form 131 from tax year 2026-27) and the payment advice.
- Check again before you file your return.
Why does an entry stay Unmatched for several quarters?
Usually because no one on the deductor’s side has noticed. Common causes:
- Wrong challan details in the return: BSR code, date or serial number typed incorrectly.
- Short deposit: the challan holds less than the total reported against it.
- Challan used elsewhere: the same challan was also quoted in another return.
- Tax not deposited at all.
The fix sits with the deductor. They see these lines in their justification report on TRACES, but only if someone opens it. They also have a reason to act: tax deducted but not deposited in time attracts interest of 1.5% per month under Section 201(1A) of the 1961 Act, and a short payment flagged on the return can turn into a demand. Credit for TDS is given to you under Section 199 read with Rule 37BA, based on the information the deductor furnishes, which is why a matched entry matters so much.
Timing helps you decide when to chase. A deduction made in July to September is reported in the return due 31 October, and one made in January to March in the return due 31 May. If a line is still U a month after those dates, write.
Worked example: three ₹10,000 lines
Your Form 26AS for the year shows three TDS lines of ₹10,000 each, from three different customers:
| Customer | Amount | Status |
|---|---|---|
| A | ₹10,000 | F |
| B | ₹10,000 | U |
| C (a government department) | ₹10,000 | P |
- Safe: ₹10,000 (customer A).
- To chase: ₹20,000 (customers B and C).
For B, ask for the challan details and a correction of the return. For C, ask the department to complete its confirmation; Provisional lines from government deductors usually turn Final once that is done. If your return is due before either turns F, ask your CA how to treat them.
What to read next
- If the deductor seems never to have deposited the tax, read my customer deducted TDS but never deposited it: what proof do I need?
- What is Form 168: the TDS credit statement under the 2025 Act
- TDS reconciliation failure modes against Form 26AS and Form 168
- For timing, see how long it takes for deducted TDS to show in Form 26AS.
When many customers deduct TDS, tracking which lines are still not Final becomes a quarterly chore. TransactIG reconciles TDS receivable against the credit statement and lists every unresolved line in an exception queue; see TDS reconciliation software.
Content authored by practitioners with experience at Amazon India, Intuit QuickBooks, and the Tata Group. Meet the team →